Direct Second Tier Purchases are defined as:
Second Tier supplier products and services which CAN be identified in support of CUSTOMER requirements.
Distributor example: All spend with a Diverse vendor that is sold directly to a Sodexo unit counts as Direct Second Tier Spend for Sodexo.
Manufacturer example: Your company is responsible for producing a manual specifically for Sodexo. You hire a Diverse company to do the graphic design work for that manual. That spend is Direct Second Tier for Sodexo.
Indirect Second Tier Purchases are defined as:
Products and services which CANNOT be identified in support of specific CUSTOMER requirements. All such purchases with diverse suppliers, regardless of whether the products or services are used for client accounts or for internal business operations, should be reported.